Who is considered a Non-Resident Person for UAE Corporate Tax purposes?
A Non-Resident Person for UAE Corporate Tax Purposes is any Individual or Juridical Person that does not meet the criteria of a Resident Person but:
Have a Permanent Establishment (“PE”) in the UAE.
Derive State Sourced Income.
Have a Nexus in the UAE.
What Income of a Non-Resident Person is subject to UAE Corporate Tax?
The following types of Income are Taxable for Non-Resident Persons:
Income attributable to a PE or Nexus in the UAE.
State Sourced Income.